IA Memorandum for NGOs

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IA Memorandum for NGOs

General Assembly and Board of Directors Meetings can be held electronically

The Regulation amending the legislation on Associations was published in the Official Gazette on 21.10.2021. With this amendment, the Association’s General Assembly and Board of Directors Meetings can be held electronically.

According to the relevant article;
Associations will be able to hold general assemblies and board meetings over online platforms approved by the General Directorate of Information Technologies on issues such as competence, security, etc. Login to the system will be provided by using electronic signature, mobile signature, or two-factor authentication system.

Foreign Aids will be notified to the Civil Administrative Authority

If the cash aid sent abroad exceeds 100,000 Turkish lira, 10,000 Euro or equivalent foreign currency, these aids must be done through banks, other financial institutions, or Posta ve Telgraf Teşkilatı A.Ş.

Sending aid to countries where financial access is difficult, has been made easier by declaring the aid to the customs administration with a cash declaration form in accordance with the relevant legislation. The use of financial institutions is no longer needed for countries with financial access difficulty.

  •  Aid sent abroad will be notified to the local authority by the associations before the aid is sent.
  • During the notification,forms, visual materials, other documents proving the realization of the aid will be given to the local authority within 90 days from the realization of the activity.
  • In case of a disaster or emergency, it was made possible to notify foreign aid within 30 days from the date of the disaster or emergency.
  • It will be possible to make a one-time notification for the aid sent on different dates within the scope of a particular project.
  • Notifications of aid sent abroad will be realized with new forms created.
Expanded Authority to Collect Income
  • In addition to the members of the board of directors of the associations, their representatives will be able to collect income after a written resolution.
Using DERBİS Made Easy
  • Citizens will be able to get a username and a password for DERBIS without visiting the Provincial Directorates. It will be possible to receive the access codes via SMS or by other electronic means.
  • With the decision of the board of directors, the President of the Association will be able to receivea DERBİS password to the persons responsible for the administrative and financial transactions of the association, limited to their fields of duty.
Risk Analysis and Inspections

Associations will be subject to risk analysis (in order to assess in terms of financing terrorism, money laundering..etc). Associations will be classified according to their risk category as high, medium or low risk. Inspections will be done according to the risk analysis result. Medium and high risk associations will be inspected by the Ministry of Interior or Auditors of Associations whereas low risk associations will be inspected by the local authorities.

Public Servants will be able to Inspect Associations with the Condition of Getting Trained

With the amendment made in the Law on Associations, it will be possible to assign public officials under the supervision of the association. Within the framework of this change; except for those working in civil society relations units, public officials who will be given certificates at the end of the training program will also be able to conduct the audits.

Other issues
  • The regulation regarding the determination of experts in audits, the basic principles of expert witnessing, their assignment, reports, and wages were included.
  • Associations with an annual gross income higher than 1,500,000.00 TL must keep their accounts on a balance sheet basis.
  • Notification periods that were determined as 30 days in the original Regulation, have been changed to 45 days. (such as changes in the settlements, changes in the organs of the association other than the general assembly meetings, changes in the bylaws and changes in the members of the association, and the time given for the notification of the general assembly result notification to the local authority has been determined as 45 days.)
  • The words “Şehit” and “Gazi” would also be able to be used in the names of the association if approved by the relevant Ministries.
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